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undergraduate thesis
Ocjena boniteta poslovanja trgovačkog društva "Kraš d.d."
2023. urn:nbn:hr:124:964647
Bešljić, Irena
University of Split
Faculty of economics Split

Cite this document

Bešljić, I. (2023). Ocjena boniteta poslovanja trgovačkog društva "Kraš d.d." (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:964647

Bešljić, Irena. "Ocjena boniteta poslovanja trgovačkog društva "Kraš d.d."." Undergraduate thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:964647

Bešljić, Irena. "Ocjena boniteta poslovanja trgovačkog društva "Kraš d.d."." Undergraduate thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:964647

Bešljić, I. (2023). 'Ocjena boniteta poslovanja trgovačkog društva "Kraš d.d."', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 10 July 2024, https://urn.nsk.hr/urn:nbn:hr:124:964647

Bešljić I. Ocjena boniteta poslovanja trgovačkog društva "Kraš d.d." [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2024 July 10] Available at: https://urn.nsk.hr/urn:nbn:hr:124:964647

I. Bešljić, "Ocjena boniteta poslovanja trgovačkog društva "Kraš d.d."", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:964647

Metadata
TitleOcjena boniteta poslovanja trgovačkog društva "Kraš d.d."
Title (english)Assessment of creditworthiness of trading company "Kraš d.d."
AuthorIrena Bešljić
MentorTina Vuko (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Još od 19. stoljeća, procjena boniteta poslovanja poduzeća postala je neizostavni dio svake financijske analize. Kroz ovaj rad prikazala se financijska analiza društva „Kraš d.d.“ pomoću vertikalne i horizontalne analize dva temeljna financijska izvještaja: bilance i računa dobiti i gubitka. Upravo iz tih financijskih izvještaja su preuzeti podaci za računanje grupe financijskih pokazatelja. U nastavku će se donijeti zaključak o bonitetu poslovanja. Horizontalnom analizom se došlo do zaključka da je u 2019. godini došlo do pada neto dobiti u odnosu na prethodnu, 2018. godinu, u iznosu od preko 60%, a kao razlog se uzima pandemija Coronavirus koja je pogodila sve djelatnosti. Društvo „Kraš d.d.“ se kroz pandemiju izvuklo na najbolji mogući način te je odmah sljedeću godinu zabilježen porast neto dobiti za sličan postotak te je tendencija rasta nastavljena i sljedeću godinu. Kada je u pitanju vertikalna analiza, ustanovljeno je kako su poslovni prihodi za sve promatrane godine imali najveći udio u ukupnim prihodima, preko 90%.
Abstract (english)
Ever since the 19th century, assessing the creditworthiness of a company's operations has become an indispensable part of any financial analysis. This paper presents the financial analysis of the company "Kraš d.d." using vertical and horizontal analysis of two basic financial statements: the balance sheet and the profit and loss account. Data for calculating a group of financial indicators were taken from these financial statements. In the following, a conclusion will be made about the creditworthiness of the business. The horizontal analysis came to the conclusion that in 2019 there was a drop in net profit compared to the previous year, 2018, in the amount of more than 60%, and the reason is the Coronavirus pandemic, which affected all activities. The company "Kraš d.d." got through the pandemic in the best possible way, and immediately the following year, an increase in net profit by a similar percentage was recorded, and the growth trend continued into the following year. When it comes to the vertical analysis, it was found that business income for all observed years had the largest share in total income, over 90%.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:964647
Study programmeTitle: Small enterprise management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
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Created on2023-09-14 15:49:04